We look at the division of 261273 by 67 
We want to figure out the number of times 261273 can be divided by 67.

Step 1:
If we divide 2 by 67, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 67

Let's proceed to step 2:
26 divided by 67 is 0 with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 67

Going ahead to step 3:
261 divided by 67 is 3 with a remainder of 60.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 201 from 261, we get 60.
Append the next digit (2) from the dividend to 60 and continue with: 602 / 67

Advancing to step 4:
67 can be fit into 602 8 times, resulting in a remainder of 66.
Use 8 as the next digit of our solution. 
Result so far: 38.0
If we subtract 536 from 602, we get 66.
Bring next digit (7) of the dividend behind the 66 and repeat the process: 667 / 67

Going ahead to step 5:
67 goes into 667 9 times with a remainder of 64.
The number 9 becomes the next digit in our result. 
Result so far: 389.0
The remainder is 64 after subtracting 603 from 667.
Bring next digit (3) of the dividend behind the 64 and repeat the process: 643 / 67

Moving on to step 6:
67 can be fit into 643 9 times, resulting in a remainder of 40.
The next digit of our result is 9. 
Result so far: 3899.0
Deduct 603 from 643 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 7:
When dividing 400 by 67, we get 5 with a remainder of 65.
Use 5 as the next digit of our solution. 
Result so far: 3899.5
The remainder is 65 after subtracting 335 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Advancing to step 8:
67 goes into 650 9 times with a remainder of 47.
Put 9 as the next digit of the answer. 
Result so far: 3899.59
If we subtract 603 from 650, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 9:
The number 67 fits into 470 7 times, leaving a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 3899.597
Deduct 469 from 470 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 10:
If we divide 10 by 67, we get 0 and a remainder of 10.
The next digit of our result is 0. 
Result so far: 3899.597
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 11:
When dividing 100 by 67, we get 1 with a remainder of 33.
The number 1 becomes the next digit in our result. 
Result so far: 3899.59701
If we subtract 67 from 100, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 12:
When dividing 330 by 67, we get 4 with a remainder of 62.
Use 4 as the next digit of our solution. 
Result so far: 3899.597014
The remainder is 62 after subtracting 268 from 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 13:
67 can be fit into 620 9 times, resulting in a remainder of 17.
The number 9 becomes the next digit in our result. 
Result so far: 3899.5970149
Deduct 603 from 620 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 14:
If we divide 170 by 67, we get 2 and a remainder of 36.
Use 2 as the next digit of our solution. 
Result so far: 3899.59701492
The remainder is 36 after subtracting 134 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The quotient of the division is 3899.59701492, and the remainder is 3.6e-08.